1.audit 审计 NZ8X@|N
2.attestation 鉴证 \C>vj+!cJ
3.credibility 可信赖程度 /ET+`=n
4.audit of financial statements 财务报表审计 ;;CNr_
5.agreed-upon procedures 执行商定程序 o F_r
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6.high levels of assurance 高水平保证 km^ZF<. @
7.compilation 编制 +mR^ I$9
8.reliability 可靠性 p9\*n5{
9.relevance 相关性 d9jD?HgM(
10.professional skepticism 职业谨慎 HSU?4=Q
11.objectivity 客观性 `0_
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12. professional competence 专业胜任能力 _tjexS'
13.Senior/CPA-in-charge 项目经理 x\:KfYr4Y;
14.audit engagement letter 业务约定书 }|M:MJ`
15.recurring audit 连续审计 q;sZwp<
16.the client 委托人 \4<|QE
17.change CPA 更换注册会计师 G^VOA4
18.the existing CPA 现任注册会计师 [wQJVYv
19.the successor CPA 后任注册会计师 -,
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20.the preceding CPA前任注册会计师 jRDvVV/-wr
21.issue the audit report 出具审计报告 &e*@:5Z:k
22.expert 专家 'YbE%i}
23.the board of directors 董事会 ; 5[W*,7s
24.knowledge of the entity‘ s business 了解被审计单位情况 DaGny0|BB
25.assess material misstatement risks评估重大错报风险 )xz_}6b]
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 {=gJGP/}_
27.a general knowledge of —— 初步了解―――的情况 'q}f3u >
28.a more knowledge of—— 进一步了解的情况 gk5Gf
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29.the prior year‘s working papers 以前年度工作底稿 i<tJG{A=
30.minutes of meeting 会议纪要 JwWxM3(%t
31.business risks 经营风险 #D{Eq8dp
32.appropriateness 适当性 ln,9v
33.accounting estimate 会计估计 kv?DE4=;
34.management representations 管理层声明 &?xmu204
35.going concern assumption 持续经营假设 cuy9QBB
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36.audit plan 审计计划 lt2MB#
37.significant audit areas 重点审计领域 w"QZ7EyJ
38.error 错误 "VoufXM:
39.fraud舞弊 S
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40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 Ar?ZU ASJ
42.transactions without substance 虚假交易 R(P(G;#j
43.unusual pressures 异常压力 5.yiNWh
44.the suspected noncompliance 涉嫌存在违法行为 )4:]gx#cr
45.materialiy 重要性 Hmx.BBz
46.exceed the materiality level 超过重要性水平 <X& fs*x&
47.approach the materiality level 接近重要性水平 Vwjic2lGI
48.an acceptably low level 可接受水平 OpIeo+^X*
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 alNn(0MG
50.misstatements or omissions 错报或漏报 Y"s8j=1m
51.aggregate 总计 O1DUBRli!q
52.subsequent events 期后事项 !V/7q'&t=
53.adjust the financial statements 调整财务报表 $T7 qd
54.perform additional audit procedures 实施追加的审计程序 E:A!tu$B
55.audit risk 审计风险 b9-3
56.detection risk 检查风险 >*!^pbZfX
57.inappropriate audit opinion 不适当的审计意见 =43NSY
58.material misstatement 重大的错报 kr
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59.tolerable misstatement 可容忍错报 ocUBSK|K)
60.the acceptable level of detection risk 可接受的检查风险